中国与越南企业收入核算的比较

中国与越南的会计准则和会计核算方法有不少相同之处，也存在着明显的差异，在收入核算方面，两国对收入的确认条件和计量原则基本相同，但对收入范围的界定，具体业务的计量、收入账户处理及披露都存在着差异。

Comparison of Income Accounting for Business Enterprises between China and Vietnam

Although there are some similarities in accounting standards and accounting computation for business enterprises between China and Vietnam,there also are some visible differences. For income accounting for business enterprises between two countries,the confirm condition and computation principle of enterprise incomes are similar,but the definition of income scope,computation of concrete transaction and transact and disclosure of income account are different.